Invoice Reference Number requirement: notified taxpayers must obtain IRN and upload FORM GST INV-01 on the GST portal. Specified classes of registered persons must prepare invoices using FORM GST INV-01 and obtain an Invoice Reference Number by uploading invoice particulars on the Common Goods and Services Tax Electronic Portal as specified by notification; invoices issued otherwise will not be treated as invoices, and sub-rules (1) and (2) of rule 48 do not apply to invoices prepared in this electronic manner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice Reference Number requirement: notified taxpayers must obtain IRN and upload FORM GST INV-01 on the GST portal.
Specified classes of registered persons must prepare invoices using FORM GST INV-01 and obtain an Invoice Reference Number by uploading invoice particulars on the Common Goods and Services Tax Electronic Portal as specified by notification; invoices issued otherwise will not be treated as invoices, and sub-rules (1) and (2) of rule 48 do not apply to invoices prepared in this electronic manner.
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